證券交易法特別背信罪裁判評析

Comments on the Judgment of Special Breach of Trust of Securities and Exchange Act

目前實務上多數見解認為證交法第171條第1項第2款之使公司為不利益交易罪，與同條項第3款之特別背信罪間，應係狹義法與廣義法之關係，後者乃前者之補充性規定，且二者均同為刑法背信罪、侵占罪、詐欺罪等罪之特別規定。惟特別背信罪在規範目的方面，深受爭議，就行為的本質來看，若行為人並無利用其職務的高度便利來遂行其犯行，是否有加重處罰之必要？我國特別背信罪的立法，從一般背信罪的5年以下有期徒刑，一口氣提升到3年以上10年以下有期徒刑，是否符合法益原則、責任原則與比例原則實值思考，此外，證交法第171條第2項犯罪所得超過1億元以上者，其刑事責任應提高為7年以上15年以下有期徒刑，惟就實務上迄今特別背信罪案件最高宣判刑度為9年，似可考慮刪除本項客觀處罰要件之規定。本文認為現階段仍有規範證交法特別背信罪之必要，但從長遠來看，回歸刑法處罰，而於證交法中另以行政罰規制為一思考方向。

In the current judicial practice, the majority of opinions hold that “the subparagraph 2, paragraph 1 of the Article 171 of the Securities and Exchange Act” remains as a narrower law in comparison to “the subparagraph 3, paragraph 1 of the Article 171”. Further, the latter (subparagraph 3) is supplementary to the former (subparagraph 2). And both are the special provisions of the crime of breach of trust, em-bezzlement and fraud in Criminal Code. However, the legislative purpose of regulation of the crime of Special Breach of Trust has been widely disputable through the years. When looking into the nature of the behavior of special breach of trust, if the perpetrator did not take advantage of the higher convenience of his position, can we justify the need to increase the punishment of this behavior? In addition, the second paragraph of Article 171 of the Securities and Exchange Act, which prescribes that when the profits due to criminal action exceed 100 million NTD, the perpetrator shall be subject to not less than 7 years and not more than 15 years of imprisonment. However, the maximum sentencing penalty in the cases of Special Breach of Trust so far in current judicial practice is only 9 years.
Therefore, this fact further brings us to a legislative consideration as to delete the objective punishment requirement of the crime of Special Breach of Trust. This paper calls that at this stage, the society still embraces the regulative need of Special Breach of Trust. Nevertheless, in the long term, the criminal punishment shall return to the Criminal Code, while considering equipping other mechanisms such as administrative punishment in the Securities and Exchange Act.